§ 166. Cemetery and funeral home combinations. 1. No municipal
corporation shall, directly or indirectly:

(a) sell, or have, enter into or perform a lease of any of its real
property dedicated to cemetery purposes or adjacent thereto to a funeral
entity, or use any of its property for location of a funeral entity;

(b) commingle funds used for cemetery purposes with a funeral entity;

(c) direct or carry on its cemetery related business or affairs with a
funeral entity;

(d) authorize control of its cemetery related business or affairs by a
funeral entity;

(e) engage in any sale or cross-marketing of goods or services with a
funeral entity;

(f) have, enter into or perform a management or service contract for
cemetery operations with a funeral entity; or

(g) have, enter into or perform a management contract with any entity
other than a not-for-profit or religious corporation, or governmental
entity.

2. Only the provisions of paragraphs (a) and (b) of subdivision one of
this section shall apply to municipal corporations with thirty acres or
less of real property dedicated to cemetery purposes, and only to the
extent the sale or lease is of real property dedicated to cemetery
purposes, and such cemeteries shall not engage in the sale of funeral
home goods or services, except if such goods and services are otherwise
permitted to be sold by cemeteries.

3. For the purposes of this section, "funeral entity" means a person,
partnership, corporation, limited liability company or other form of
business organization providing funeral home services, or owning,
controlling, conducting or affiliated with a funeral home, any
subsidiary thereof or any officer, director or stockholder having a ten
per centum or greater proprietary, beneficial, equitable or credit
interest in a funeral home.